• 15.12 Do you provide recreational entertainment?

    Recreational entertainment includes amusement, sport and similar leisure time pursuits. Examples include a game of golf, theatre or movie tickets, a joy flight or a harbour cruise.

    If you provide recreational entertainment to your employees, take the following steps and actions.

    Step

    Action

    Section reference

    1

    Consider whether an exemption applies

    15.13

    2

    If no exemption applies, you need to decide how you're going to value the entertainment

    15.14

    3

    Keep the appropriate records

    15.15

    4

    If required, report an amount on the employee's payment summary

    15.16

      Last modified: 09 Aug 2016QC 17811